Abbas - Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(So as to disbelieve in that which We have given them) of blessings ((Unto such it is said): Enjoy yourselves awhile) live, O people of Mecca, in the life of this world, (but ye will come to know) what will be done with you in the Hereafter.
Let them be ungrateful for what We have given them (this is [an imperative] meant as a threat). ‘So take your enjoyment. Soon you will know’, the consequences of your enjoyment (there is a shift away from the third person address to the second).
How man sways between Tawhid and Shirk, and between Joy and Despair, according to His Circumstances
Allah tells us that when man is in dire straits, he calls upon Allah alone with no partner or associate, then when times of ease come and they have the choice, some people associate others with Allah and worship others alongside Him.
لِيَكْفُرُواْ بِمَآ ءاتَيْنَـهُمْ
(So as to be ungrateful for the graces which We have bestowed on them.) Then Allah warns them by saying:
(but you will come to know.) One of them said: By Allah, if a law enforcment officer were to say this to me, I would be afraid, so how about when the One Who is issuing the warning is the One Who merely says to a thing "Be!'' and it is Then Allah denounces the idolators for fabricating lies and worshipping others instead of Him with no evidence or proof:
أَمْ أَنزَلْنَا عَلَيْهِمْ سُلْطَـناً
(Or have We revealed to them an authority,) means, proof.
(which speaks) means, tells
بِمَا كَانُواْ بِهِ يُشْرِكُونَ
(of that which they have been associating with Him) This is a rhetorical question intended to denounce them, for they have no such thing.
(And when We cause mankind to taste of mercy, they rejoice therein; but when some evil afflicts them because of what their hands have sent forth, behold, they are in despair!) This is a denunciation of man for the way he is, except for those whom Allah protects and helps, for when man is given blessings, he is proud, and says:
("Ills have departed from me.'' Surely, he is exultant, and boastful.) (11:10) He rejoices over himself and boasts to others, but when difficulties befall him, He despairs of ever having anything good again. Allah says:
(How wonderful is the affair of the believer. Allah does not decree anything for him but it is good for him. If good things happen to him, he gives thanks, and that is good for him; and if bad things happen to him, he bears that with patience, and that is good for him.)
(Do they not see that Allah expands the provision for whom He wills and straitens (it for whom He wills).) He is the One Who is controlling and doing that, by His wisdom and justice, so He expands the provision for some people and restricts it for some.
إِنَّ فِى ذلِكَ لآيَـتٍ لِّقَوْمٍ يُؤْمِنُونَ
(Verily, in that are indeed signs for a people who believe.)
Maududi - Sayyid Abul Ala Maududi - Tafhim al-Qur'an
This is a clear proof of the fact that in the depths of their heart there still exists an evidence of Tauhid. Whenever the hopes start crumbling, their hearts cry out from within that the real Ruler of the universe is its Master and His help alone can improve their lot.
That is, "They again start presenting offerings before other deities, and claiming that their misfortune has been removed through the help and grace of such and such a saint and shrine."
That is "What authority have they got to say that the calamities are not averted by God but by the so-called saint? Does common sense approve of it? Or, is there any Divine Book which says that Allah has delegated His powers to such and such saints, and that they should now be invoked by the people to help them out of difficulties?"